"a brother or sister is naked and destitute of daily food, and one of you says to them, "Depart in peace, be warmed and filled," but you do not give them the things which are needed for the body, what does it profit"         (James 2:15-16 NKJV)

Church | 14 points to recognize a church

The Bible uses a wide range of metaphors to describe the church. These include:

We give thanks to God always for you all, making mention of you in our prayers, 3 remembering without ceasing your work of faith, labor of love, and patience of hope in our Lord Jesus Christ in the sight of our God and Father, 4 knowing, beloved brethren, your election by God. 5 For our gospel did not come to you in word only, but also in power, and in the Holy Spirit and in much assurance, as you know what kind of men we were among you for your sake. 6 And you became followers of us and of the Lord, having received the word in much affliction, with joy of the Holy Spirit, 7 so that you became examples to all in Macedonia and Achaia who believe.

Commentary:

As for the church of the Corinth read in your Bible  2Corinthians 1:2-7.  A local church of God is a group of people who identify themselves with God and gather together to worship and serve Him. sanctified in Christ Jesus: The Corinthians holiness came from their position in Christ, not from their own goodness. The tense of the verb sanctified indicates that God had sanctified the Corinthians at a specific time in the past, producing a condition that they still enjoyed in the present. called to be saints: The work of Jesus Christ makes a believer holy forever in God's eyes.

Catholic Church & Apostolic Church = Christian Church

The phrase One, Holy, Catholic and Apostolic Church appears in the Nicene Creed  and, in part, in the Apostles' Creed ("the holy catholic church", sanctam ecclesiam catholicam). The phrase sets out the four marks, or identifying signs, of the Christian Church — unity, holiness, universality, and apostolicity — and is based on the premise that all true Christians form a single united group, the body of Christ (1 Cor 12:27), founded by the apostles and innately holy.

Conflicting boundaries and definitions

The Roman Catholic Church, comprising the one Western and 22 Eastern Rite particular Churches, teaches that the "one, holy, catholic and apostolic" Church subsists in it.  The Eastern Orthodox Church, comprising about 16 mutually recognizing autocephalous hierarchical Churches, similarly teaches that it is the One, Holy, Catholic and Apostolic Church.^[2] Before the Great Schism of 1054, both sides saw themselves as belonging to the same One, Holy, Catholic and Apostolic Church. Oriental Orthodoxy shares this view, seeing the churches of the Oriental Orthodox communion as comprising the One, Holy, Catholic and Apostolic Church founded by Christ.

Both the Catholic Church and the Eastern Orthodox Church believe that the term "one" in the Nicene Creed describes and prescribes a visible institutional unity, not only throughout the world, but also throughout history. As they see it, unity is one of the four marks that the Creed attributes to the Church, and the essence of a mark is that it be visible. A Church whose identity and belief varied from country to country and from age to age would not be "one". In the New Testament, the word "Church" or "assembly"  in the original language - normally refers to believers on earth, and Catholics and Orthodox conclude that the Creed's description "one" must be applicable to the Church on earth. The only exception to the normal New Testament use of the word is the mention of the firstborn who are enrolled in heaven" in Hebrews 12:23; and even there the Christians to whom the letter is addressed are associated with that heavenly Church ("you have come to..."). Catholic and Orthodox teaching both include the saints - that is, the holy dead - in  One Church and describe the Church as a community of Christians both in the present life and the afterlife, as well as historical entity.

Protestant and Evangelical Christians hold that the "One, Holy, Catholic, and Apostolic Church" refers to the "true" church of Christ and the Communion of Saints ( those who have been saved through Divine Grace). From this perspective, any earthly church is an imperfect man-made institution intended to represent the "true" church - the One, Holy, Catholic, and Apostolic Church that exists in eternity.

Anyone that repented and accepted Jesus Christ as their personal savior is born again.   " Most assuredly, I say to you, unless one is born again, he can not see the kingdom of God." (John 3:3). Brothers and Sisters when you accepted Jesus Christ as your personal savior walk with Him, be like Him and hear the word of the Father with Him.

Fourteen (14 ) Points  which the IRS utilizes to assist the agency in determining the classification of an organization as a Church.

  1) Distinct legal existence

  2) Recognized creed and form of worship

  3) Definite and distinct ecclesiastical government

  4) Formal code of doctrine and discipline

  5) Distinct religious history

  6) Membership not associated with any other church or denomination

  7) Organization of ordained ministers

  8) Ordained ministers selected after completing prescribed courses of studies

  9) Literature of its own

10) Established places of worship

11) Regular congregations

12) Regular religious services

13)  Sunday schools for religious instruction of the young

14) Schools for preparation of its ministers

Note: The IRS may or may not classified a religious organization as a church depending on the numbers of points they have or may have in the future, may still be classified by the IRS as tax exempt "religious organization."

    All organization classified in this category must practice the declared belief and statements and conduct the business in accepted accounting ethics. With changes in the organization's practices and purpose this classification may also change. Tax exempt status can be revoked for cause.

    The only difference between a church and a religious organization is that the religious organization would be required to file an informational return each year showing the amount of income and the expenditure of the said income, while a church would not be required to file a return disclosing its income or expenditures, Although, it may have to file and pay taxes upon unrelated business income.